Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Emergency Telephone Users Surcharge Law

CHAPTER 2. THE SURCHARGE.

Article 2. Adjustment of Surcharge Rate

Section 41030

41030. Determination of rate. The deletionOffice of Emergency Services shall determine annually, on or before October 1, a surcharge rate that it estimates will produce sufficient revenue to fund the current fiscal year's 911 costs. The surcharge rate shall be determined by dividing the costs (including incremental costs) the deletionOffice of Emergency Services estimates for the current fiscal year of 911 plans approved pursuant to Section 53115 of the Government Code, less the available balance in the State Emergency Telephone Number Account in the General Fund, by its estimate of the charges for intrastate telephone communications services and VoIP service to which the surcharge will apply for the period of January 1 to December 31, inclusive, of the next succeeding calendar year, but in no event shall such surcharge rate in any year be greater than three-quarters of 1 percent nor less than one-half of 1 percent.

History.—Stats. 1978, Ch. 352, effective July 4, 1978, in the first sentence substituted "1979–80" for "1978–79". Stats. 1979, Ch. 906, effective September 22, 1979, changed "1979–80" to "1982–83". Stats. 1980, Ch. 1035, operative January 1, 1981, completely reworded the section. Stats. 2007, Ch. 342 (AB 1748), in effect January 1, 2008, substituted "October" for "September" and substituted "January 1 to December 31" for "November 1 of the current calendar year to October 31". Stats. 2008, Ch. 17 (SB 1040), in effect May 21, 2008, added "and VoIP service" after "intrastate telephone communications services" and added ", inclusive," after "December 31". Stats. 2010, Ch. 404 (AB 2408), in effect January 1, 2011, substituted "California Technology Agency" for "Department of General Services" throughout the section. Stats. 2013, Ch. 28 (SB 71), in effect June 27, 2013, substituted "Office of Emergency Services" for "California Technology Agency" throughout the section.